Civic Intelligence

Smart Development Incorporated

990 • Fiscal year 2021 • EIN 82-4991900

Jan 01, 2021 to Dec 31, 2021 • Filed on Apr 01, 2022

Organization Profilewwwsmartdevelopmentinc.org
1192 East 40th StreetCleveland, OH 44114

(216) 309-0833

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.17x

Higher debt load relative to assets than 56% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

83rd percentile

0.97x

Higher debt load relative to revenue than 83% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

66th percentile

23%

Higher net margin than 66% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

24th percentile

$22,308

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

99th percentile

444%

Faster asset growth than 99% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

87th percentile

94%

Faster revenue growth than 87% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$8,404,376

Up $6,860,506 (+444%) from 2020

Net Assets

Up

$6,968,476

Up $6,039,385 (+650%) from 2020

Liabilities

Up

$1,435,900

Up $821,121 (+134%) from 2020

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin66th percentile

Revenue

Up

$1,485,557

Up $717,984 (+94%) from 2020

Expenses

Up

$1,151,189

Up $473,299 (+70%) from 2020

Net Income

Up

$334,368

Up $244,685 (+273%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2018: $360,900Liabilities 2018: $9,842Net Assets 2018: $351,0582018Assets 2019: $1,269,252Liabilities 2019: $1,148,698Net Assets 2019: $120,5542019Assets 2020: $1,543,870Liabilities 2020: $614,779Net Assets 2020: $929,0912020Assets 2021: $8,404,376Liabilities 2021: $1,435,900Net Assets 2021: $6,968,4762021Assets 2022: $8,161,157Liabilities 2022: $1,180,265Net Assets 2022: $6,980,8922022

Highlighted filing

2021

Assets$8,404,376
Liabilities$1,435,900
Net Assets$6,968,476
Open 2021 Filing

Operations Trend

Revenue Growth87th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2018: $204,180Expenses 2018: $214,022Net Income 2018: -$9,8422018Revenue 2019: $502,085Expenses 2019: $381,531Net Income 2019: $120,5542019Revenue 2020: $767,573Expenses 2020: $677,890Net Income 2020: $89,6832020Revenue 2021: $1,485,557Expenses 2021: $1,151,189Net Income 2021: $334,3682021Revenue 2022: $1,999,204Expenses 2022: $1,702,588Net Income 2022: $296,6162022

Highlighted filing

2021

Revenue$1,485,557
Expenses$1,151,189
Net Income$334,368
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Apr 1, 2022
Return Version
2021v4.2
Gross Receipts
$1,485,557
Mission and Program Overview

Mission

The organizations mission is to create sustainable and vibrand communities through neighborhood revitalization, affordable housing services and foster more community engagement. The organization looks to transform neighborhoods into more safe, clean, healthy places for residents.

See Attachment

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$1,000,000$6,320,500▲ $5,320,500
Rtn Earn Endowment Incm Other Fnds$1,148,973$4,816,165▲ $3,667,192
Pd in Cap Srpls Land Bldg Eqp Fund$839,408$2,152,311▲ $1,312,903
Cash and Non-Interest-Bearing Accounts$263,370$1,077,444▲ $814,074
Land, Buildings, and Equipment, Net$432,400$716,600▲ $284,200
Pledges and Grants Receivable$600,000--
Other Notes and Loans Receivable, Net-$289,832-
Total Assets$2,295,770$8,404,376▲ $6,108,606
Liabilities
Mortgage Notes Payable Secured by Investment Property-$936,000-
Unsecured Notes Loans Payable-$499,900-
Other Liabilities$307,389--
Total Liabilities$307,389$1,435,900▲ $1,128,511
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,988,381$6,968,476▲ $4,980,095
Total Liabilities and Net Assets / Fund Balance$2,295,770$8,404,376▲ $6,108,606

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$716,600-$432,400
Compensation and Service Providers
Top Officer Pay24th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Mustafa AbedExecutive Director/PresidentFT$22,308$22,308

Board Members and Trustees

NameTitle
Wael HassanBoard Membebr
Abdinoor AtallahBoard Member
Amal EssawiBoard Member
Fatima ShendiBoard Member
Janin FayadBoard Member
Mahmound MustafaBoard Member
Nael AbushatafaBoard Member
Patrick StempleBoard Member
Fahed HaqTreasurer and Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,485,557
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,481,057
Change in Net Assets
$334,368
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,126,581
Salaries, Compensation, and Employee Benefits$24,608
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$133,121--$133,121
Other Expenses$1,700$49,725-$51,425
Occupancy$43,033--$43,033
Fees for Services Legal$34,675--$34,675
Current Officers, Directors, Trustees, and Key Employees$22,308--$22,308
Insurance$16,947--$16,947
Office Expenses$11,783$650-$12,433
Interest$7,899--$7,899
Payroll Taxes$2,300--$2,300
Advertising$354--$354
Travel-$69-$69
Total Functional Expenses$1,100,745$50,444$0$1,151,189
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$499,900
Mortage Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section C, Line 18

“Form 990 is available for inspecting for any one upon request. Also form 990 is available on internal revenue service site. Financial statement can be view upon request”

Filing and Contact Details

Filer

Filer Name
Smart Development Inc
EIN
82-4991900
In Care Of
% MUSTAFA ABED
Phone
2163090833
Address
1192 EAST 40TH STREET, CLEVELAND, OH 44114

Signing Officer

Name
Mustafa Abed
Title
Executive Directorpresident
Phone
2163090833
Signed
2022-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mustafa Abed
Formed
2018
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
1
Volunteers
87

Preparer

Firm
N Turner & Associates Inc
Address
12807 LARCHMERE BLVD 3, SHAKER HEIGHTS, OH 44120-1189
Preparer
Nathaniel Turner CPA
Phone
2167919074
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1MORTAGE PAYABLE
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ReturnHeader/BusinessOfficerGrp/SignatureDt02022-04-01
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Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,404,376
Liabilities
$1,435,900
Net assets
$6,968,476
Revenue
$1,485,557
Expenses
$1,151,189
Net income
$334,368
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$8.16$1.18$6.98$2.00$1.70$0.30
2021Detailed filing. Detailed filing data is available for this year.$8.40$1.44$6.97$1.49$1.15$0.33
2020Detailed filing. Detailed filing data is available for this year.$1.54$0.61$0.93$0.77$0.68$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.27$1.15$0.12$0.50$0.38$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.36$0.01$0.35$0.20$0.21$0.01